668:
650:
kinds of transport. The
Directive does provide for very limited mandatory "zero-rates", generally related to supplies if an international nature such as exports and international transportation where the exemptions has a right of deduction (2006/112/EC Article 169). However, generally it was intended that the minimum VAT rate throughout Europe would be 5%. However, zero-rating remains in some member states e.g. Ireland, as a legacy of pre-EU legislation (permitted by Article 110). These member states have been granted a
533:
sports clubs are exempt from all VAT, and have to pay full VAT for purchases without reimbursement. Additionally, in Malta, the purchase of food for human consumption from supermarkets, grocers etc., the purchase of pharmaceutical products, school tuition fees and scheduled bus service fares are exempted from VAT. The EU commission wants to abolish or reduce the scope of exemptions. There are objections from sports federations since this would create cost and a lot of bureaucracy for voluntary staff.
22:
749:
915:
869:
1535:
388:
qualify for a distance sales treatment. Distance sales treatment allowed the vendor to apply domestic place of supply rules for determining which member state collects the VAT. This allows VAT to be charged at the rate applicable in the exporting member state. However, there are some additional restrictions to be met: certain goods do not qualify (e.g., new motor vehicles), and a compulsory VAT registration is required for a supplier of
1638:
1461:
1424:
1793:
1756:
1621:
806:
1719:
1655:
1304:
1267:
1063:
1026:
989:
952:
700:
1387:
1225:
1134:
851:
655:
institute a reduced rate on a previously zero-rated item even where EU law does not provide for a reduced rate. On the other hand, if a member state makes an increase from a zero-rate to the prevalent standard rate, they may not decrease to a reduced rate unless specifically provided for in EU VAT Law (the Annex III of 2006/112/EC list sets out where a reduced rate is permissible).
1498:
1174:
1867:
1580:
1117:
1830:
1350:
520:
non-digital-goods businesses may register and account for VAT on only one EU member state. This produces distortions as the rate of VAT is that of the member state being registered to, not where the customer is located, and an alternative approach is therefore under negotiation where VAT is charged at the rate of the member state where the purchaser is located.
2892:
220:
664:
postal services, medical care, lending, insurance, betting), and certain other goods and services may be exempt from VAT ("zero rated") although individual EU member states may opt to charge VAT on those supplies (such as land and certain financial services). Input VAT that is attributable to exempt supplies is not recoverable.
613:
e-services are made. With no minimum turnover threshold for the new EU VAT rules, VAT registration will be required regardless of the value of e-service supply in each Member State. EU MOSS registrations opened on 1 October 2014. As of 1 July 2021, the MOSS has been extended to B2C goods and turned into a
541:
A VAT group is a grouping of companies or organisations who are permitted to treat themselves as a single unit for purposes related to the collection and payment of VAT. Article 11 of the
Directive permits member states to decide whether to allow groups of closely linked companies or organisations to
492:
The mechanism for collecting VAT when the place of supply is not in the same member state as the supplier is similar to that used for the Intra-Community
Acquisitions of goods; zero-rating by the supplier and reverse charge by the recipient of the services for taxable persons. But if the recipient of
378:
The mechanism for achieving this result is as follows: the exporting member state does not collect VAT on the sale, but still gives the exporting merchant a credit for the VAT paid on the purchase by the exporter (in practice this often means a cash refund) ("zero-rating"). The importing member state
325:
Such a jurisprudence implies an implicit judicial evaluation of the organizational structure chosen by the entrepreneurs and investors operating across multiple EU member states, in order to establish if the organization was appropriately ordered and necessary to their economic activities or "had the
131:
For private individuals (not registered for VAT) who transport to one member state goods purchased while living or traveling in another member state, the VAT is normally payable in the state where the goods were purchased, regardless of any differences in VAT rates between the two states, and any tax
649:
Some goods and services are "zero-rated", though the term is not used in the
Directive. The Directive refers to "exemptions" with or without refund of VAT charged at the preceding stage (see 2006/112/EC Article 110). In the U.K., examples include some food, books, and medications, along with certain
624:
The Union scheme for intra-EU supplies of e-services will be extended to all types of B2C services as well as to intra-EU distance sales of goods and certain domestic supplies facilitated by electronic interfaces. The extension to intra-EU distance sales of goods goes hand in hand with the abolition
347:
The recast of the Sixth
Directive retained all of the legal provisions of the Sixth Directive but also incorporated VAT provisions found in other Directives and rearranged text order to make it more readable. In addition, the Recast Directive codified certain other instruments including a Commission
504:
Goods imported from non-member states are subject to VAT at the rate applicable in the importing member state, whether or not the goods are received for consideration and the importer. VAT is generally charged at the border, at the same time as customs duty and uses the price determined by customs.
599:
Businesses can be required to register for VAT in EU member states other than the one in which they are based if they supply goods via mail order to those states over a certain threshold. Businesses established in one member state but receive supplies in another member state may be able to reclaim
557:
After consulting the advisory committee on value added tax (hereafter, the ‘VAT Committee’), each Member State may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic
370:
An Intra-Community acquisition of goods is a taxable transaction for consideration crossing two or more member states. The place of supply is determined to be the destination member state, and VAT is normally charged at the rate applicable in the destination member state; however there are special
321:
The accrual of an undue tax advantage may be even found under a formal application of the Sixth
Directive and shall be based on a variety of objective factors highlighting that the "organization structure and the form transactions" freely chosen by the taxpayer are essentially aimed to carry out a
663:
Different rates of VAT apply in different EU member states. The lowest standard rate of VAT throughout the EU is 17%, although member states can apply two reduced rates of VAT (not below 5%) to certain goods and services. Certain goods and services are required to be exempt from VAT (for example,
338:
The Eighth
Directive focuses on harmonising the legislation of the member states with respect to turnover taxes—provisions on the reimbursement of value added tax to taxable persons not established on the territory of the country (the provisions of this act allow a taxpayer of one member state to
654:
to continue existing zero-rating but are not permitted to add new goods or services. An EU member state may uplift their domestic zero rate to a higher rate, for example to 5% or 20%; however, EU VAT rules do not allow a reversal back to the zero rate once it has been given up. Member states may
612:
To comply with these new rules, businesses need to decide if they want to register to use the EU VAT Mini One Stop Shop (MOSS) simplification scheme. Registration for MOSS is voluntary. If suppliers decide against the MOSS, registration will be required in each Member State where B2C supplies of
532:
For example, a book manufacturer in
Ireland who purchases paper including VAT at the 23% rate and sells books at the 0% rate is entitled to reclaim the VAT on the purchase of paper, as the business is making taxable supplies. In countries like Sweden and Finland, non-profit organisations such as
387:
When a vendor in one member state sells goods directly to individuals and VAT-exempt organisations in another member state and the aggregate value of goods sold to consumers in that member state is below €100,000 or €35,000 (or the equivalent) in any 12 consecutive months, that sale of goods may
427:
This general rule for the place of supply of services (the place where the supplier is established) is subject to several exceptions if the services are supplied to customers established outside the
Community, or to taxable persons established in the Community but not in the same country as the
395:
If sales to final consumers in a member state exceeded €100,000, the exporting vendor is required to charge VAT at the rate applicable in the importing member state. If a supplier provides a distant sales service to several EU member states, a separate accounting of sold goods in regards to VAT
202:
In 1977, the
Council of the European Communities sought to harmonise the national VAT systems of its member states by issuing the Sixth Directive to provide a uniform basis of assessment and replacing the Second Directive promulgated in 1967. In 2006, the Council sought to improve on the Sixth
282:
The Sixth Directive characterised the EU VAT as harmonisation of the member states' general tax on the consumption of goods and services. The Sixth Directive defined a taxable transaction within the EU VAT scheme as a transaction involving the supply of goods, the supply of services, and the
519:
and entertainment products and services to EU countries are required to register with the tax authorities in the relevant EU member state, and to collect VAT on their sales at the appropriate rate according to the location of the purchaser. Alternatively, under a special scheme, non-EU and
528:
There is a distinction between goods and services which are exempt from VAT and those which are subject to 0% VAT. The seller of exempt goods and services is not entitled to reclaim input VAT on business purchases, whereas the seller of goods and services rated at 0% is entitled.
57:
that complies with the EU VAT code. Different rates of VAT apply in different EU member states, ranging from 17% in Luxembourg to 27% in Hungary. The total VAT collected by member states is used as part of the calculation to determine what each state contributes to the
399:
A special threshold amount of €35,000 was allowed if the importing member states fears that without the lower threshold amount competition within the member state would be distorted. Only Germany, Luxembourg and the Netherlands applied the higher €100,000 threshold.
580:, the system remains in place if the members of the group are established in the UK, although for the sale of goods between members in Great Britain and members in Northern Ireland, supplies are only disregarded if both members are established in Northern Ireland.
108:
A value-added tax collected at each stage in the supply chain is remitted to the tax authorities of the member state concerned and forms part of that state's revenue. A small proportion goes to the European Union in the form of a levy ("VAT-based own resources").
3640:
Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member
639:
The introduction of the import scheme goes hand in hand with the abolition of the current VAT exemption for goods in small consignment of a value of up to EUR 22. This is also in line with the commitment to apply the destination principle for
575:
permits the operation of VAT Groups, subject to certain limitations. Supplies made between members of the group are ignored for VAT purposes and all external supplies are treated as having been made by the "representative member". Following
379:"reverse charges" the VAT. In other words, the importer is required to pay VAT to the importing member state at its rate. In many cases a credit is immediately given for this as input VAT. The importer then charges VAT on resale normally.
3622:
Council Directive 79/1072/EEC of 6 December 1979 on the harmonization of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in the territory of the
423:
where the service is supplied, the supplier's permanent address, or where the supplier usually resides. VAT is charged at the rate applicable in and collected by the member state where the place of supply of the services is located.
2715:"COMMUNICATION FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT, THE COUNCIL AND THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE on the future of VAT Towards a simpler, more robust and efficient VAT system tailored to the single market"
3629:
Council Directive 86/560/EEC of 17 November 1986 on the harmonization of the laws of the Member States relating to turnover taxes – Arrangements for the refund of value added tax to taxable persons not established in Community
361:
A domestic supply of goods is a taxable transaction where goods are received in exchange for consideration within one member state. One member state then charges VAT on the goods and allows a corresponding credit upon resale.
273:
This act was adopted to replace the multi-level cumulative indirect taxation system in the EU member states by simplifying tax calculations and neutralising the indirect taxation factor in relation to competition in the EU.
120:. A cross-border VAT is declared in the same way as domestic VAT, which facilitates the elimination of border controls between member states, saving costs and reducing delays. It also simplifies administrative work for
628:
An import scheme has been created covering distance sales of goods consignments (i.e. may be multiple goods in single package) imported from third countries or territories to customers in the EU not exceeding EUR
318:. EU member states are under a duty to make their anti-abuse laws and rules compliant with the ECJ decisions, besides to retroactively re-characterize and prosecute transactions which meet those ECJ criteria.
562:
Requirements vary between EU states which have opted to allow VAT groups because the EU legislation provides for member states to determine their own detailed rules for group eligibility and operations.
396:
calculation was required. The supplier must then seek a VAT registration (and charge applicable rate) in each country where the volume of sales in any 12 consecutive months exceeds the local threshold.
558:
and organisational links. A Member State exercising the option provided for in the first paragraph, may adopt any measures needed to prevent tax evasion or avoidance through the use of this provision.
2424:
Michael Lang; Pasquale Pistone; Josef Schuch; Claus Staringer; Donato Raponi (30 June 2014). "II- The Prohibition of Abuse of Rights in EU Vat Law in the light of the recent CJEU case law".
3616:
Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment
3656:
3405:
2267:
621:
The non-Union scheme MOSS for supplies of e-services by taxable persons not established in the EU has been extended to all types of cross-border services to final consumers in the EU;
632:
The seller must now charge and collect the VAT at the point-of-sale to EU customers and may opt to declare to pay that VAT globally to the Member State of identification in the new
3431:
100:
pays it. When the customer is a business, the VAT is known as an "input VAT." When a consumer purchases the end product from a business, the tax is called the "output VAT."
667:
1911:
and certain other countries which follow the European Union's (EU) rules on VAT. The principle is also valid for some special taxes on products like alcohol and tobacco.
636:(IOSS). Alternatively, they may use a regular VAT registration. These goods will then benefit from a VAT exemption upon importation, allowing a fast release at customs.
3595:
Designated as overseas countries and territories of the European Union (meaning they are not part of the EU), and have also not opted to participate in the VAT area.
3645:
3544:
2272:
3145:
2748:
2288:
3483:
Areas excluded from VAT area by Article 6 of Council Directive 2006/112/EC of 28 November 2006 (as amended) on the common system of value added tax (
493:
the services is not a taxable person (i.e. a final consumer), the supplier must generally charge VAT at the rate applicable in its own member state.
3700:
128:, the differing VAT rates and the separate VAT administration processes resulted in a high administrative and cost burden for cross-border trade.
2909:
2764:
2653:
2627:
419:
The general rule for determining the place of supply is the place where the supplier of the services is established (or "belongs"), such as a
3667:
2952:
601:
2991:
132:
payable on distance sales is collected by the seller. However, there are a number of special provisions for particular goods and services.
550:, and should register jointly for VAT purposes. VAT does not need to be levied on the costs of transactions undertaken within the group.
2124:
242:
117:
50:
211:
The First Directive is concerned with harmonising the legislation of the member states with respect to turnover taxes (not applicable).
2465:
Council Directive 2006/112/EC, (8) (28 November 2006) (making reference to Council Decision Euratom, 2000/597/EC (29 September 2000)).
1908:
3058:
2835:
2433:
260:
3276:
3024:
2679:
3206:
161:
Providing detailed invoices (article 226) and receipts (article 226b), meaning that member states have a common invoice framework
2870:
348:
decision of 2000 relating to funding of the EU budget from with a percentage of the VAT amounts collected by each member state.
2887:
2282:
3533:
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code
546:
or evasion arising from misuse of the provision. The group members must be 'closely related' e.g. a principal company and its
572:
3219:
584:
3005:
2257:
2009:
542:
be treated as a single "taxable person", and if so, also to implement its own measures decided to combat any associated
506:
125:
59:
3569:
Excluded from the European Union by virtue of Article 355(5)(a) of the Treaty on the Functioning of the European Union.
3695:
588:
3041:
2777:
2583:
604:. The Thirteenth VAT Directive allows businesses established outside the EU to recover VAT in certain circumstances.
238:
21:
3635:
Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax
3350:
3294:
3705:
2140:
77:
3548:
2277:
1952:
625:
of the current distance sales thresholds, in line with the commitment to apply the destination principle for VAT;
287:
3610:
2819:
2322:
3106:
2871:"Telecommunications, broadcasting & electronic services - Taxation and customs union - European Commission"
2020:
2730:
Broadening the tax base and limiting the use of reduced rates would generate new revenue streams at less cost
3312:
420:
2741:
2180:(in a customs union with Switzerland; Swiss VAT rates apply within Switzerland–Liechtenstein customs area)
3127:
428:
supplier. Most exceptions switch the place of supply to the place of receipt. Supply exceptions include:
230:
3497:
3132:
2977:
2152:
2134:
2024:
1926:
874:
3639:
3634:
3628:
3621:
3615:
3607:
3532:
3521:
3484:
2370:
2916:
2692:
2588:
2052:
1914:
All EU member states are part of the VAT area. However some areas of member states are exempt areas:
633:
547:
195:
Most member states already had a system of VAT before joining the EU but for some countries, such as
3380:
3084:
3663:
3384:
3233:
2657:
2631:
1705:
1447:
1309:
516:
409:
171:
489:
There are special rules for determining the place of electronically delivered supply of services.
389:
3324:
2518:
Recast sixth Directive, Council Directive 2006/112/EC, Title V, Chapter I, Section 2, Article 33.
2509:
Recast sixth Directive, Council Directive 2006/112/EC, Title V, Chapter I, Section 2, Article 34.
2224:
1290:
829:
326:
purpose of limiting their tax burdens". It is in contrast with the constitutional right to the
3241:
2806:
2439:
2429:
2119:
1742:
1049:
975:
566:
121:
2888:
https://ec.europa.eu/taxation_customs/business/vat/modernising-vat-cross-border-ecommerce_en
2603:
1890:
1853:
1816:
1517:
1410:
1373:
1328:
1100:
1092:
413:
327:
165:
42:
148:
and specifies that VAT rates must be above a certain limit. It has several basic purposes:
3432:"Changes to accounting for VAT for Northern Ireland and Great Britain from 1 January 2021"
3336:
3253:
2839:
2793:
2752:
2059:(enclave within Switzerland; VAT free, local purchase tax equivalent to Swiss VAT applies)
1779:
1604:
1484:
1203:
1160:
1012:
729:
71:
54:
38:
3608:
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
3522:
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
3062:
2832:
2371:
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
2323:
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
142:
Council Directive 2006/112/EC of 28 November 2006 on the common system of value-added tax
80:. The EU VAT is based on the "destination principle": the value-added tax is paid to the
3650:
2228:
2073:
1948:
1558:
1336:
1248:
938:
920:
896:
784:
512:
VAT paid on importation is treated as input VAT in the same way as domestic purchases.
46:
2584:"Europe's New Tax 'Solution' May Have Created a Big Problem for Indie Artists, Labels"
3689:
2373:, preamble sections (1) and (2), published 11 December 2009, accessed 17 January 2021
2336:
2195:
2177:
2129:
2104:
1979:
614:
543:
3351:"VAT in Europe - EU VAT Rates, Formats, Thresholds & Registration | VAT Global"
2205:
2162:
2097:
3193:
515:
Following changes introduced on 1 July 2003, non-EU businesses providing digital
2428:. Schriftenreihe zum internationalen Steuerrecht. Vol. 84. pp. 36–37.
2240:
2215:
2056:
2041:
1540:
145:
113:
3168:
2896:
2714:
486:
The place of real estate-related services is where the real estate is located.
2443:
2210:
2157:
2030:
2003:
1991:
1985:
1466:
651:
81:
2483:^ Recast sixth Directive, Council Directive 2006/112/EC, Title IV, Chapter 2.
2992:"VAT rates and supply exempt from tax | Estonian Tax and Customs Board"
2262:
2244:
2191:
2109:
2093:
Territories connected to or bordering EU VAT area countries and not included
1429:
2550:
Recast sixth Directive, Council Directive 2006/112/EC, Title IV, Chapter 4.
2527:
Recast sixth Directive, Council Directive 2006/112/EC, Title IV, Chapter 3.
322:
tax advantage which is contrary to the purposes of the EU Sixth Directive.
2559:
Recast sixth Directive, Council Directive 2006/112/EC, Title V, Chapter 4.
2541:
Recast sixth Directive, Council Directive 2006/112/EC, Title V, Chapter 3.
2495:
Recast sixth Directive, Council Directive 2006/112/EC, Title V, Chapter 2.
2474:
Recast sixth Directive, Council Directive 2006/112/EC, Title V, Chapter 1.
505:
However, as a result of EU administrative VAT relief, an exception called
3358:
2426:
ECJ - Recent Developments in Value Added Tax: Schriftenreihe IStR Band 84
2236:
2187:
1968:
1798:
1761:
1626:
811:
97:
93:
89:
2891:
2219:
2200:
2172:
2085:
2062:
1997:
1724:
1660:
1272:
1179:
1068:
1031:
994:
957:
754:
705:
158:
Regulation of accounting, providing a common legal accounting framework
85:
2232:
2183:
1937:
1872:
1643:
1585:
1392:
1230:
1139:
1122:
856:
577:
176:
Standard definition of national accountancy and administrative terms
2147:
2079:
2033:(a small German archipelago in the North Sea with VAT free status)
1835:
1503:
1355:
196:
2958:. European Commission: Taxation and Customs Union. 1 January 2016
3295:"Portugal Azores reduced VAT rates decreased - Avalara VATLive"
2915:. AGN International – Europe Limited. July 2016. Archived from
2628:"VAT Rates: Pizza (Hot) – Food And Drink For Human Consumption"
3657:"VAT Rates Applied in the Member States of the European Union"
2953:"VAT Rates Applied in the Member States of the European Union"
213:
112:
The co-ordinated administration of value-added tax within the
3381:"Taxation and Customs Union -> Frequently Asked Questions"
2895:
Text was copied from this source, which is available under a
600:
VAT charged in the second state. To do so, businesses have a
496:
If the place of supply is outside the EU, no VAT is charged.
180:
The VAT directive is published in all EU official languages.
2065:(alpine town with VAT free status due to relative isolation)
666:
20:
3545:"Spain: Related Information – Canary Islands Special Zone"
2604:"VAT Guide, Chapter 16, Section 16.5 "Exemptions," p. 117"
2023:(enclave within Switzerland; Swiss VAT rates apply within
286:
Abuse criteria are identified by the jurisprudence of the
155:
Harmonization of content and layout of the VAT declaration
49:(EU). The EU's institutions do not collect the tax, but
2569:
2567:
2565:
2268:
Special member state territories and the European Union
1951:
aligned with EU VAT Area VAT rules on goods only. (See
183:
In the UK, Directive 2006/112/EC is referred to as the
3220:"Netherlands raises VAT from 19% to 21% October 2012,"
3042:"Update: What you should know about Germany's VAT cut"
2897:
Creative Commons Attribution 4.0 International License
2456:
Council Directive 2006/112/EC, (3) (28 November 2006).
1922:
Included with the Republic of Cyprus at its 19% rate:
3313:"Spain unveils new austerity under European pressure"
53:
are each required to adopt in national legislation a
2978:"Cyprus raises VAT to 19% by 2014 - Avalara VATLive"
2820:
Group and divisional registration (VAT Notice 700/2)
2807:
The Value Added Tax (Groups: eligibility) Order 2004
2910:"AGN VAT Tax Brochure 2016 – A European Comparison"
2780:, published 20 June 2017, accessed 13 December 2018
2325:, consolidated text: version dated 26 November 2020
3406:"VAT – Trade between Ireland and Northern Ireland"
2947:
2945:
2943:
2941:
2939:
2937:
2335:
199:, VAT was introduced with membership into the EU.
3618:(not in force: repealed by directive 2006/112/EC]
2419:
2417:
2415:
1907:The EU VAT area is a territory consisting of all
3234:"Poland emergency VAT cuts update - vatcalc.com"
3222:VAT Live (27 April 2012). Retrieved 28 May 2013.
3053:
3051:
1698:
1440:
290:(ECJ) developed from 2006 onwards: VAT cases of
3625:(not in force: repealed by directive 2008/9/EC]
2778:EU VAT groups and group VAT settlement in Italy
1918:Territories outside of the EU that are included
1283:
822:
555:
339:receive a VAT refund in another member state).
2822:, updated 2 March 2022, accessed 13 March 2022
1735:
1042:
76:The EU VAT system is regulated by a series of
3306:
3304:
3232:Asquith, Author: Richard (14 December 2022).
3169:"Cos'è l'IVA, come funziona e quando si paga"
2809:, made 22 July 2004, accessed 17 January 2021
2537:
2535:
2533:
2505:
2503:
2501:
2491:
2489:
1883:
1846:
1809:
1403:
1366:
1085:
1079:
453:services related to transfer pricing services
8:
3036:
3034:
1960:Territories within the EU which are excluded
1772:
1596:
1477:
1212:
1196:
1190:
1153:
1005:
968:
777:
771:
737:
722:
716:
241:. There might be a discussion about this on
3611:(Consolidated text: version of 1 July 2022)
3479:
3477:
3475:
3473:
3271:
3269:
3267:
3265:
3263:
2382:sixth Directive, 77/388/EEC, Article 2 – 3.
1567:
1551:
1321:
1241:
931:
889:
765:
3591:
3589:
3587:
3585:
3583:
3581:
3579:
3577:
3575:
3498:"Wirtschaftsförderung - Gemeinde Büsingen"
3471:
3469:
3467:
3465:
3463:
3461:
3459:
3457:
3455:
3453:
2361:sixth Directive, 77/388/EEC (17 May 1977).
2273:European Customs Information Portal (ECIP)
676:
2289:VAT-free imports from the Channel Islands
261:Learn how and when to remove this message
96:selling a product charge the VAT and the
3107:"Greece new VAT rises in creditor talks"
412:is the supply of anything that is not a
392:such as tobacco and alcohol to the U.K.
3025:"Internet, eCommerce and VAT - Avalara"
2409:sixth Directive, 77/388/EEC, Article 7.
2400:sixth Directive, 77/388/EEC, Article 6.
2318:
2316:
2314:
2312:
2310:
2308:
2304:
671:VAT standard rate in European countries
476:services from engineers and accountants
3547:. Wolters Kluwer. 2019. Archived from
3332:
3322:
3249:
3239:
2788:
2786:
2391:sixth Directive, 77/388/EEC, Article 5
1933:Included with France at its 20% rate:
3194:Three governments, one prime minister
3167:Ottaviano, Gennaro (5 October 2022).
2076:(VAT free, a local sales tax applies)
1944:Applies the United Kingdom 20% rate:
602:value added tax identification number
569:permits the operation of VAT Groups,
371:provisions for distance selling (see
16:EU-wide goods and services tax policy
7:
3059:"Change in VAT | Deutsche Post"
2794:Value Added Tax Act 1994, section 43
789:Belasting over de toegevoegde waarde
3311:Editorial, Reuters (11 July 2012).
2337:"3-100 The Principal VAT Directive"
1909:member states of the European Union
509:is allowed on low-value shipments.
372:
3146:"VAT rise postponed until October"
3085:"2014 European Union EU VAT rates"
2765:Taxable persons under EU VAT rules
2693:"What is Taxable, what is exempt?"
1710:Imposto sobre o Valor Acrescentado
152:Harmonization of VAT law (content)
144:) is to harmonize VATs within the
14:
3061:. Deutschepost.de. Archived from
583:All bodies (whether companies or
140:The aim of the EU VAT directive (
3485:OJ L 347, 11 December 2006, p. 1
3196:, The Baltic Times, 27 June 2012
2890:
1865:
1828:
1791:
1754:
1717:
1653:
1636:
1619:
1578:
1533:
1496:
1459:
1422:
1385:
1348:
1302:
1265:
1223:
1172:
1132:
1115:
1061:
1024:
987:
950:
913:
867:
849:
804:
747:
698:
595:Eighth and Thirteenth Directives
473:electronically supplied services
457:Miscellaneous services include:
218:
3128:VAT rates: current and historic
2283:VAT Information Exchange System
1858:Impuesto sobre el valor añadido
838:Danăk vărhu dobavenata stojnost
834:Данък върху добавената стойност
3701:Taxation in the European Union
2088:(VAT free territory in Africa)
2082:(VAT free territory in Africa)
585:limited liability partnerships
482:intellectual property services
464:banking and financial services
124:. Previously, in spite of the
31:European Union value-added tax
1:
3666:. 1 July 2012. Archived from
2654:"VAT RAtes: Car Park Charges"
1415:Pievienotās vērtības nodoklis
304:Ampliscientifica and Amplifin
3207:"Taux nationaux applicables"
2258:European Union Customs Union
2243:and one overseas territory:
1929:(British Overseas Territory)
1563:Belasting toegevoegde waarde
589:jointly and severally liable
507:Low Value Consignment Relief
450:ancillary transport services
116:is an important part of the
92:who buys the product lives.
2842:, accessed 13 December 2018
2125:French Southern Territories
1378:Imposta sul Valore Aggiunto
366:Intra-Community acquisition
328:freedom of entrepreneurship
203:Directive by recasting it.
3722:
2875:Taxation and customs union
2796:, accessed 17 January 2021
2141:Kingdom of the Netherlands
2055:and the Italian waters of
1609:Podatek od towarów i usług
1489:Taxe sur la Valeur Ajoutée
1452:Pridėtinės vertės mokestis
1257:Fóros Prostithémenis Axías
1165:Taxe sur la valeur ajoutée
980:Porez na dodanu vrijednost
905:Fóros Prastithémenes Axías
793:Taxe sur la Valeur Ajoutée
296:University of Huddersfield
104:Coordinated administration
69:
2278:VAT identification number
1953:Northern Ireland Protocol
1747:Taxa pe valoarea adăugată
1525:
1522:Taxxa fuq il-Valur Miżjud
1332:
1253:Φόρος Προστιθέμενης Αξίας
1252:
1242:
901:Φόρος Προστιθέμενης Αξίας
900:
890:
833:
823:
608:Mini One Stop Shop (MOSS)
288:European Court of Justice
78:European Union directives
3651:Online tax database VIES
2838:10 December 2019 at the
2833:Understanding VAT Groups
1821:Davek na dodano vrednost
136:European Union directive
45:and services within the
3412:. Government of Ireland
2831:Raffingers LLP (2018),
2135:Overseas collectivities
1317:13.5%, 9%, 4.8%, or 0%
587:) within the group are
567:Italian tax legislation
185:Principal VAT Directive
2767:, accessed 3 July 2018
2742:Vad innebär momshotet?
2695:. VAT Department Malta
1894:
1884:
1857:
1847:
1820:
1810:
1784:Daň z pridanej hodnoty
1783:
1773:
1746:
1736:
1709:
1699:
1608:
1597:
1568:
1562:
1552:
1521:
1488:
1478:
1451:
1441:
1414:
1404:
1377:
1367:
1340:
1322:
1295:általános forgalmi adó
1294:
1284:
1213:
1207:
1197:
1191:
1164:
1154:
1104:
1096:
1086:
1080:
1053:
1043:
1016:
1006:
979:
969:
942:
932:
796:
792:
788:
778:
772:
766:
738:
733:
723:
717:
672:
560:
343:Recast Sixth Directive
283:importation of goods.
26:
3133:Revenue Commissioners
2851:Eighth VAT Directive.
2763:European Commission,
2720:. European Commission
2691:Government of Malta.
2573:Directive 2002/38/EC.
2153:Caribbean Netherlands
2021:Büsingen am Hochrhein
1927:Akrotiri and Dhekelia
943:Daň z přidané hodnoty
875:Akrotiri and Dhekelia
670:
70:Further information:
24:
2860:Directive 86/560/EC.
2751:6 April 2012 at the
645:Zero-rate derogation
634:Import One-Stop Shop
500:Importation of goods
479:advertising services
447:educational services
231:confusing or unclear
3664:European Commission
3385:European Commission
3209:. 28 December 2023.
2980:. 11 December 2012.
2592:. 29 December 2014.
1150:10%, 5.5%, or 2.1%
1017:Meromsætningsafgift
517:electronic commerce
444:scientific services
421:fixed establishment
298:, and subsequently
239:clarify the article
172:accounts receivable
3696:European Union law
3551:on 8 November 2019
3361:on 30 October 2019
3335:has generic name (
3252:has generic name (
2225:Crown Dependencies
2098:Kingdom of Denmark
2025:Swiss Customs Area
673:
573:UK tax legislation
553:Article 11 reads:
467:telecommunications
432:transport services
404:Supply of services
122:freight forwarders
27:
3706:Value added taxes
3355:www.vatglobal.com
3297:. 22 August 2015.
3281:www.tmf-group.com
3277:"VAT in Portugal"
2922:on 9 October 2016
2120:Clipperton Island
2053:Campione d'Italia
1940:(sovereign state)
1900:
1899:
1341:Cáin Bhreisluacha
591:for all VAT due.
441:sporting services
438:artistic services
435:cultural services
271:
270:
263:
3713:
3682:
3680:
3678:
3672:
3661:
3596:
3593:
3570:
3567:
3561:
3560:
3558:
3556:
3541:
3535:
3530:
3524:
3519:
3513:
3512:
3510:
3508:
3494:
3488:
3481:
3448:
3447:
3445:
3443:
3428:
3422:
3421:
3419:
3417:
3402:
3396:
3395:
3393:
3391:
3377:
3371:
3370:
3368:
3366:
3357:. Archived from
3347:
3341:
3340:
3334:
3330:
3328:
3320:
3308:
3299:
3298:
3291:
3285:
3284:
3273:
3258:
3257:
3251:
3247:
3245:
3237:
3229:
3223:
3217:
3211:
3210:
3203:
3197:
3191:
3185:
3184:
3182:
3180:
3164:
3158:
3157:
3155:
3153:
3142:
3136:
3125:
3119:
3118:
3116:
3114:
3103:
3097:
3096:
3094:
3092:
3081:
3075:
3074:
3072:
3070:
3055:
3046:
3045:
3038:
3029:
3028:
3021:
3015:
3013:
3002:
2996:
2995:
2988:
2982:
2981:
2974:
2968:
2967:
2965:
2963:
2957:
2949:
2932:
2931:
2929:
2927:
2921:
2914:
2906:
2900:
2894:
2885:
2879:
2878:
2867:
2861:
2858:
2852:
2849:
2843:
2829:
2823:
2816:
2810:
2805:UK Legislation,
2803:
2797:
2792:UK Legislation,
2790:
2781:
2774:
2768:
2761:
2755:
2747:
2739:
2733:
2732:
2727:
2725:
2719:
2711:
2705:
2704:
2702:
2700:
2688:
2682:
2681:for more detail.
2678:For Sweden, see
2676:
2670:
2669:
2667:
2665:
2656:. Archived from
2650:
2644:
2643:
2641:
2639:
2630:. Archived from
2624:
2618:
2617:
2615:
2613:
2608:
2600:
2594:
2593:
2580:
2574:
2571:
2560:
2557:
2551:
2548:
2542:
2539:
2528:
2525:
2519:
2516:
2510:
2507:
2496:
2493:
2484:
2481:
2475:
2472:
2466:
2463:
2457:
2454:
2448:
2447:
2421:
2410:
2407:
2401:
2398:
2392:
2389:
2383:
2380:
2374:
2368:
2362:
2359:
2353:
2352:
2350:
2348:
2339:
2332:
2326:
2320:
1887:
1871:
1869:
1868:
1850:
1834:
1832:
1831:
1813:
1797:
1795:
1794:
1776:
1760:
1758:
1757:
1739:
1723:
1721:
1720:
1702:
1659:
1657:
1656:
1642:
1640:
1639:
1625:
1623:
1622:
1600:
1584:
1582:
1581:
1571:
1555:
1539:
1537:
1536:
1527:
1502:
1500:
1499:
1481:
1465:
1463:
1462:
1444:
1428:
1426:
1425:
1407:
1391:
1389:
1388:
1370:
1354:
1352:
1351:
1334:
1325:
1308:
1306:
1305:
1287:
1271:
1269:
1268:
1254:
1245:
1244:
1229:
1227:
1226:
1216:
1200:
1194:
1178:
1176:
1175:
1157:
1138:
1136:
1135:
1121:
1119:
1118:
1089:
1083:
1067:
1065:
1064:
1046:
1030:
1028:
1027:
1009:
993:
991:
990:
972:
956:
954:
953:
935:
919:
917:
916:
902:
893:
892:
877:
873:
871:
870:
855:
853:
852:
835:
826:
825:
810:
808:
807:
781:
775:
769:
753:
751:
750:
741:
726:
720:
704:
702:
701:
683:Rate (Standard)
677:
334:Eighth Directive
266:
259:
255:
252:
246:
222:
221:
214:
166:accounts payable
51:EU member states
25:EU VAT Tax Rates
3721:
3720:
3716:
3715:
3714:
3712:
3711:
3710:
3686:
3685:
3676:
3674:
3673:on 7 March 2007
3670:
3659:
3655:
3604:
3599:
3594:
3573:
3568:
3564:
3554:
3552:
3543:
3542:
3538:
3531:
3527:
3520:
3516:
3506:
3504:
3496:
3495:
3491:
3482:
3451:
3441:
3439:
3438:. HM Government
3430:
3429:
3425:
3415:
3413:
3404:
3403:
3399:
3389:
3387:
3379:
3378:
3374:
3364:
3362:
3349:
3348:
3344:
3331:
3321:
3310:
3309:
3302:
3293:
3292:
3288:
3275:
3274:
3261:
3248:
3238:
3231:
3230:
3226:
3218:
3214:
3205:
3204:
3200:
3192:
3188:
3178:
3176:
3166:
3165:
3161:
3151:
3149:
3144:
3143:
3139:
3126:
3122:
3112:
3110:
3105:
3104:
3100:
3090:
3088:
3083:
3082:
3078:
3068:
3066:
3057:
3056:
3049:
3040:
3039:
3032:
3023:
3022:
3018:
3004:
3003:
2999:
2990:
2989:
2985:
2976:
2975:
2971:
2961:
2959:
2955:
2951:
2950:
2935:
2925:
2923:
2919:
2912:
2908:
2907:
2903:
2886:
2882:
2869:
2868:
2864:
2859:
2855:
2850:
2846:
2840:Wayback Machine
2830:
2826:
2817:
2813:
2804:
2800:
2791:
2784:
2775:
2771:
2762:
2758:
2753:Wayback Machine
2745:
2740:
2736:
2723:
2721:
2717:
2713:
2712:
2708:
2698:
2696:
2690:
2689:
2685:
2677:
2673:
2663:
2661:
2660:on 11 June 2011
2652:
2651:
2647:
2637:
2635:
2634:on 11 June 2011
2626:
2625:
2621:
2611:
2609:
2606:
2602:
2601:
2597:
2582:
2581:
2577:
2572:
2563:
2558:
2554:
2549:
2545:
2540:
2531:
2526:
2522:
2517:
2513:
2508:
2499:
2494:
2487:
2482:
2478:
2473:
2469:
2464:
2460:
2455:
2451:
2436:
2423:
2422:
2413:
2408:
2404:
2399:
2395:
2390:
2386:
2381:
2377:
2369:
2365:
2360:
2356:
2346:
2344:
2334:
2333:
2329:
2321:
2306:
2302:
2297:
2254:
2168:Other nations:
2095:
1962:
1920:
1905:
1866:
1864:
1829:
1827:
1792:
1790:
1755:
1753:
1718:
1716:
1695:
1680:
1665:
1654:
1652:
1637:
1635:
1620:
1618:
1593:8%, 5%, and 0%
1579:
1577:
1534:
1532:
1526:Value Added Tax
1497:
1495:
1474:14%, 8%, or 3%
1460:
1458:
1423:
1421:
1386:
1384:
1363:10%, 5%, or 4%
1349:
1347:
1333:Value Added Tax
1303:
1301:
1266:
1264:
1224:
1222:
1173:
1171:
1144:
1133:
1131:
1116:
1114:
1062:
1060:
1025:
1023:
988:
986:
951:
949:
914:
912:
880:
868:
866:
861:
850:
848:
805:
803:
748:
746:
699:
697:
686:Rate (Reduced)
661:
647:
610:
597:
539:
526:
502:
406:
385:
368:
359:
357:Domestic supply
354:
352:Supply of goods
345:
336:
316:RBS Deutschland
280:
278:Sixth Directive
267:
256:
250:
247:
236:
223:
219:
209:
207:First Directive
193:
138:
106:
74:
72:Value added tax
68:
55:value added tax
39:value added tax
17:
12:
11:
5:
3719:
3717:
3709:
3708:
3703:
3698:
3688:
3687:
3684:
3683:
3653:
3648:
3643:
3637:
3632:
3626:
3619:
3613:
3603:
3602:External links
3600:
3598:
3597:
3571:
3562:
3536:
3525:
3514:
3489:
3449:
3423:
3410:www.revenue.ie
3397:
3372:
3342:
3300:
3286:
3259:
3224:
3212:
3198:
3186:
3159:
3137:
3120:
3098:
3076:
3065:on 4 July 2020
3047:
3030:
3016:
3006:"Rates of VAT"
2997:
2983:
2969:
2933:
2901:
2880:
2862:
2853:
2844:
2824:
2811:
2798:
2782:
2769:
2756:
2734:
2706:
2683:
2671:
2645:
2619:
2595:
2575:
2561:
2552:
2543:
2529:
2520:
2511:
2497:
2485:
2476:
2467:
2458:
2449:
2434:
2411:
2402:
2393:
2384:
2375:
2363:
2354:
2327:
2303:
2301:
2298:
2296:
2293:
2292:
2291:
2286:
2280:
2275:
2270:
2265:
2260:
2253:
2250:
2249:
2248:
2229:United Kingdom
2222:
2213:
2208:
2203:
2198:
2181:
2175:
2166:
2165:
2160:
2155:
2150:
2138:
2137:
2132:
2127:
2122:
2113:
2112:
2107:
2094:
2091:
2090:
2089:
2083:
2077:
2074:Canary Islands
2067:
2066:
2060:
2046:
2045:
2035:
2034:
2028:
2014:
2013:
2007:
2001:
1995:
1989:
1983:
1973:
1972:
1961:
1958:
1957:
1956:
1949:United Kingdom
1942:
1941:
1931:
1930:
1919:
1916:
1904:
1901:
1898:
1897:
1895:Mervärdesskatt
1888:
1881:
1878:
1875:
1861:
1860:
1851:
1844:
1841:
1838:
1824:
1823:
1814:
1807:
1804:
1801:
1787:
1786:
1777:
1770:
1767:
1764:
1750:
1749:
1740:
1733:
1732:9%, 8%, or 5%
1730:
1727:
1713:
1712:
1703:
1696:
1694:
1693:
1690:
1687:
1683:
1681:
1679:
1678:
1675:
1672:
1668:
1666:
1664:
1663:
1646:
1629:
1615:
1612:
1611:
1602:
1594:
1591:
1588:
1574:
1573:
1569:Omzetbelasting
1556:
1549:
1546:
1543:
1529:
1528:
1515:
1512:
1509:
1506:
1492:
1491:
1482:
1475:
1472:
1469:
1455:
1454:
1445:
1438:
1435:
1432:
1418:
1417:
1408:
1401:
1398:
1395:
1381:
1380:
1371:
1364:
1361:
1358:
1344:
1343:
1326:
1318:
1315:
1312:
1298:
1297:
1288:
1281:
1278:
1275:
1261:
1260:
1246:
1239:
1236:
1233:
1219:
1218:
1208:Mehrwertsteuer
1201:
1188:
1185:
1182:
1168:
1167:
1158:
1151:
1148:
1145:
1143:
1142:
1125:
1111:
1108:
1107:
1105:Mervärdesskatt
1090:
1077:
1074:
1071:
1057:
1056:
1047:
1040:
1037:
1034:
1020:
1019:
1010:
1003:
1000:
997:
983:
982:
973:
966:
963:
960:
946:
945:
936:
929:
926:
923:
921:Czech Republic
909:
908:
894:
887:
884:
881:
879:
878:
859:
845:
842:
841:
827:
820:
817:
814:
800:
799:
797:Mehrwertsteuer
782:
763:
760:
757:
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734:Mehrwertsteuer
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461:legal services
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384:
383:Distance sales
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279:
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67:
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47:European Union
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2776:Raimondi, D.
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2196:Bouvet Island
2193:
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2178:Liechtenstein
2176:
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2019:
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2011:
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1980:French Guiana
1978:
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1967:
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1511:7%, 5% or 0%
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1097:Arvonlisävero
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688:
685:
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680:Jurisdiction
679:
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669:
665:
658:
656:
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644:
638:
635:
631:
627:
623:
620:
619:
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615:One Stop Shop
607:
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603:
594:
592:
590:
586:
581:
579:
574:
570:
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559:
554:
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544:tax avoidance
536:
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365:
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333:
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312:Weald Leasing
309:
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293:
289:
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277:
275:
265:
262:
254:
244:
243:the talk page
240:
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227:This article
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126:customs union
123:
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118:single market
115:
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88:in which the
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83:
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52:
48:
44:
40:
36:
32:
23:
19:
3675:. Retrieved
3668:the original
3565:
3553:. Retrieved
3549:the original
3539:
3528:
3517:
3505:. Retrieved
3502:Buesingen.de
3501:
3492:
3440:. Retrieved
3435:
3426:
3414:. Retrieved
3409:
3400:
3388:. Retrieved
3375:
3363:. Retrieved
3359:the original
3354:
3345:
3333:|first=
3316:
3289:
3280:
3250:|first=
3227:
3215:
3201:
3189:
3177:. Retrieved
3175:(in Italian)
3172:
3162:
3150:. Retrieved
3140:
3131:
3123:
3111:. Retrieved
3101:
3089:. Retrieved
3079:
3067:. Retrieved
3063:the original
3044:. July 2020.
3019:
3009:
3000:
2986:
2972:
2960:. Retrieved
2924:. Retrieved
2917:the original
2904:
2883:
2874:
2865:
2856:
2847:
2827:
2814:
2801:
2772:
2759:
2746:(in Swedish)
2737:
2729:
2722:. Retrieved
2709:
2697:. Retrieved
2686:
2674:
2662:. Retrieved
2658:the original
2648:
2636:. Retrieved
2632:the original
2622:
2610:. Retrieved
2598:
2587:
2578:
2555:
2546:
2523:
2514:
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2405:
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2387:
2378:
2366:
2357:
2345:. Retrieved
2341:
2330:
2218:, including
2206:Vatican City
2186:, including
2167:
2163:Sint Maarten
2139:
2114:
2096:
2068:
2047:
2036:
2015:
2010:Saint Martin
1974:
1963:
1943:
1932:
1921:
1913:
1906:
1649:
1632:
1566:
1256:
1214:Umsatzsteuer
1211:
1128:
904:
863:
837:
739:Umsatzsteuer
674:
662:
648:
611:
598:
582:
571:
565:
561:
556:
552:
548:subsidiaries
540:
531:
527:
514:
511:
503:
495:
491:
488:
485:
470:broadcasting
456:
426:
418:
408:A supply of
407:
398:
394:
390:excise goods
386:
377:
369:
360:
346:
337:
324:
320:
315:
311:
307:
303:
300:Part Service
299:
295:
291:
285:
281:
272:
257:
251:January 2021
248:
237:Please help
228:
210:
201:
194:
184:
182:
179:
141:
139:
130:
111:
107:
75:
66:How it works
34:
30:
28:
18:
3646:VAT refunds
3390:19 February
3365:11 November
2699:20 February
2241:Isle of Man
2216:Switzerland
2057:Lake Lugano
2042:Mount Athos
2012:(local VAT)
2006:(local VAT)
1994:(local VAT)
1988:(local VAT)
1971:(local VAT)
1903:EU VAT area
1806:9.5% or 5%
1541:Netherlands
1524:; English:
1076:14% or 10%
713:13% or 10%
146:EU VAT area
114:EU VAT area
60:EU's budget
3690:Categories
3555:8 November
3507:14 January
3442:2 February
3416:2 February
3109:. VAT Live
3091:29 January
3087:. VAT Live
2612:29 January
2444:1035359055
2300:References
2211:San Marino
2044:(VAT free)
2031:Heligoland
2000:(VAT free)
1992:Martinique
1986:Guadeloupe
1982:(VAT free)
1880:12% or 6%
1843:10% or 4%
1706:Portuguese
1467:Luxembourg
1448:Lithuanian
1400:12% or 5%
1280:18% or 5%
1238:13% or 6%
965:13% or 5%
795:; German:
791:; French:
762:12% or 6%
652:derogation
537:VAT groups
524:Exemptions
233:to readers
187:or "PVD".
94:Businesses
82:government
3630:territory
3325:cite news
2926:6 October
2589:Billboard
2347:13 August
2263:Sales tax
2245:Gibraltar
2192:Jan Mayen
2110:Greenland
2016:Germany:
1964:Finland:
1692:12% or 5%
1686:13% or 6%
1548:9% or 0%
1437:9% or 5%
1430:Lithuania
1291:Hungarian
1054:käibemaks
1039:9% or 5%
886:9% or 5%
830:Bulgarian
659:VAT rates
3242:cite web
3069:15 March
2836:Archived
2749:Archived
2664:29 April
2638:29 April
2342:Croner-i
2252:See also
2237:Guernsey
2188:Svalbard
2115:France:
2037:Greece:
1975:France:
1799:Slovenia
1762:Slovakia
1743:Romanian
1689:9% or 4%
1627:Portugal
1050:Estonian
976:Croatian
812:Bulgaria
410:services
308:Tanoarch
98:customer
90:consumer
3623:country
3317:Reuters
3152:26 June
3113:10 July
3010:vero.fi
2744:(rf.se)
2227:of the
2220:Samnaun
2201:Andorra
2173:Iceland
2158:Curaçao
2086:Melilla
2069:Spain:
2063:Livigno
2048:Italy:
2004:Réunion
1998:Mayotte
1891:Swedish
1854:Spanish
1817:Slovene
1725:Romania
1661:Madeira
1518:Maltese
1411:Latvian
1374:Italian
1329:English
1310:Ireland
1273:Hungary
1195:;
1180:Germany
1101:Swedish
1093:Finnish
1069:Finland
1032:Estonia
995:Denmark
958:Croatia
755:Belgium
721:;
706:Austria
617:(OSS):
292:Halifax
229:may be
191:History
86:country
84:of the
37:) is a
3436:GOV.UK
3179:4 July
3148:. ANSA
2962:24 May
2818:HMRC,
2724:4 June
2442:
2432:
2285:(VIES)
2233:Jersey
2184:Norway
1938:Monaco
1873:Sweden
1870:
1833:
1796:
1780:Slovak
1759:
1722:
1658:
1648:
1644:Azores
1641:
1631:
1624:
1605:Polish
1601:; VAT
1586:Poland
1583:
1538:
1501:
1485:French
1464:
1427:
1393:Latvia
1390:
1353:
1307:
1270:
1231:Greece
1228:
1204:German
1177:
1161:French
1140:Monaco
1137:
1127:
1123:France
1120:
1073:25.5%
1066:
1029:
1013:Danish
992:
955:
918:
872:
862:
857:Cyprus
854:
809:
752:
730:German
703:
689:Abbr.
578:Brexit
35:EU VAT
3677:1 May
3671:(PDF)
3660:(PDF)
3641:State
3014:</
2956:(PDF)
2920:(PDF)
2913:(PDF)
2718:(PDF)
2607:(PDF)
2295:Notes
2148:Aruba
2080:Ceuta
1969:Åland
1836:Spain
1559:Dutch
1504:Malta
1356:Italy
1337:Irish
1320:VAT;
1249:Greek
1192:MwSt.
1002:none
939:Czech
897:Greek
785:Dutch
718:MwSt.
692:Name
373:below
197:Spain
43:goods
3679:2011
3557:2019
3509:2020
3444:2022
3418:2022
3392:2013
3367:2019
3337:help
3254:help
3181:2024
3154:2013
3115:2015
3093:2012
3071:2021
2964:2016
2928:2016
2726:2014
2701:2014
2666:2010
2640:2010
2614:2012
2440:OCLC
2430:ISBN
2349:2022
2239:and
2194:and
1885:Moms
1877:25%
1840:21%
1803:22%
1769:10%
1766:20%
1729:19%
1590:23%
1545:21%
1514:VAT
1508:18%
1471:17%
1434:21%
1397:21%
1360:22%
1314:23%
1277:27%
1235:24%
1198:USt.
1184:19%
1147:20%
1087:Moms
1036:22%
1007:moms
999:25%
962:25%
928:12%
925:21%
883:19%
816:20%
779:MWSt
759:21%
724:USt.
710:20%
640:VAT.
629:150.
414:good
314:and
294:and
33:(or
29:The
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